At its September 13th, 2013 meeting, the FASB’s Emerging Issues Task Force (EITF) reached consensuses-for-exposure on two issues affecting certain stock-based awards with performance targets and certain hybrid financial instruments. Discussions also continued on an issue affecting investments in qualified affordable housing projects. The consensuses-for-exposure must first be ratified by the FASB at its October 2, 2013 meeting before being exposed for public comment.

This edition of EITF observer provides a synopsis of the discussions and decisions reached at the September 13 EITF meeting.

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About the author

The PwC assurance services practice examines and attests to the financial performance and operations of your business. Beyond financial audits, this PwC practice also provides internal control audits, business and performance reporting, and social, environmental, and other compliance reviews.
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